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V0563-18 27 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura

Deduction of special agricultural regime compensations requires actual payment

A company has requested clarification on when it can deduct compensations paid to farmers under the special regime if the payment is deferred. The Directorate General for Taxes (DGT) has ruled that the deduction is only permissible once the compensations have been effectively paid.

The question raised

The moment at which the deductibility of the compensation would proceed.

The DGT's ruling

To deduct the compensations, the acquirer must have satisfied them and possess the supporting receipt. If a price deferral agreement exists, the right to deduction arises when the compensations are satisfied in proportion to the amounts paid. The delivery of a check at sight does not constitute payment until its effective collection occurs.

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